В период с 11 по 13 мая 2016г. Мозер Сергей, старший научный сотрудник Научно-исследовательского института Российской таможенной академии принял участие в Третьей глобальной конференции по УЭО на тему: «Эволюция безопасности в глобальной торговле: отличные партнёры, инновационные технологии и интеллектуальные практики», г. Канкун, Мексика. В работе мероприятия приняли участие представители Всемирной таможенной организации (далее – ВТамО), международных организаций, зарубежных таможенных администраций, ответственные за вопросы таможенного администрирования, а также представители предпринимательского сообщества. На международной конференции были озвучены достижения и проблемы ведущих таможенных администраций, других пограничных ведомств и частного сектора, малых и средних предприятий, их усилия по реализации программ уполномоченного экономического оператора (далее – УЭО) на национальном уровне.
В ходе мероприятия представлены мнения ведущих экспертов о перспективах развития института УЭО в государствах-участниках ВТамО, в т.ч. озвучен опыт использования иных правовых инструментов, применяемых для упрощения процедур торговли.
Экспертам международного таможенного сообщества была представлен доклад Мозер С.В. на тему «Актуальные вопросы института уполномоченного экономического оператора в Евразийском экономическом союзе».
Actual issues of the Authorized economic operator institute in the Eurasian Economic Union
Deputy Head of the Division of Advanced Customs Technologies of the Department of Customs Legislation of the Eurasian Economic Commission
3rd Global AEO Conference: The Evolution of Security in Global Trade: Great partners, Innovative technology and Smart practices
(11-13 May, 2016. Mexico, Cancun)
Dear participants of the forum, dear colleagues!
Let me thank the representatives of the World Customs Organization and the government of Mexico for the excellent organization of «the 3rd Global AEO Conference: The Evolution of Security in Global Trade: Great partners, Innovative technology and Smart practices». I hope that the results of the international conference on the Authorized economic operator (hereinafter — AEO) have practical and scientific interest for the representatives of the customs administrations, business community and academics. I do hope, that today’s approaches to modernize the AEO institute will find practical implementation in the future.
Slide 2. Eurasian Economic Union
Before I outline the issues of the AEO institute of the Eurasian Economic Union (hereinafter — Union, EEU), it is important to note that the Union started functioning on the 1st of January 2015. It is an international organization of regional economic integration with international personality. The Union is regarded as a model of a powerful supranational union capable to become one of the poles of the modern world.
The creation of the Union enables the Member-States to act as a single integrated economic bloc in international relations, which contributes to the national economy. The population of the EEU is 182.7 million. people, the territory is more than 20 million. km 2.
Currently, the members of the Union are Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia. The Union applies common rules in the field of customs.
Slide 3. The history of the Eurasian Economic Union
Formation of the Eurasian Economic Union has its own history and consists of several phases, which are represented on slide 3.
Slide 4. Scope of customs legislation
The common customs legislation is applied in the Customs Union. This legislation defines the unified procedure of customs regulation. Beside this, the Member-States of the Customs Union achieved the following results in this area:
- single customs territory;
- common customs tariff;
- single trade regime with third countries;
- single procedure for allocation of the duties between the Member-States;
- common rules of origin and customs valuation;
- common rules for declaring of the goods.
Slide 5. The Eurasian Economic Commission
The Eurasian Economic Commission (hereinafter — Commission) is the permanent regulatory body of the Eurasian Economic Union. It started work on February 2, 2012. The main purpose of the Eurasian Economic Commission is ensuring the functioning and development of the Union and developing proposals for the further development of integration. Currently there are five Commission countries: The Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic and the Russian Federation.
The Commission has supranational regulatory body status and its activity is guided by the interests of the participating countries of the Eurasian Economic integration project in general, not motivating its decisions by any interests of national Governments. Decisions of the Commission are obligatory for execution on the territory of the Union Member States.
The following issues are within the competence of the Commission:
- customs tariff and non-tariff regulation;
- technical regulation;
- sanitary, veterinary and phytosanitary measures;
- collection and distribution of import customs duties;
- trade regimes with the third countries;
- foreign and mutual trade statistics;
- macroeconomic policy;
- competition policy;
- energy policy;
- transport and shipping operations;
- monetary policy;
- protection of intellectual activities results and means of individualization of manufactures, works and services;
- labor migration;
- financial markets (banking sector, insurance field, currency market, stock market);
- and many others.
Slide 6. The structure of the AEO legal status
Within the framework of improvement of customs legislation in the Union in 2013 the experts of the Commission have come to conclusion that we should move to a new level of modernization of AEO legal status in the Eurasian Economic Union. When analyzing scientific sources, as well as recommendations of the WCO, EU, USA, China and other countries we investigated various ways of the improvement of AEO legal status in the Union.
For example, in our view, the legal status of AEO is composed of several elements, the improvement of which can help to modernize the Institute of AEO as a whole.
Slide 7. The elements for improvement of AEO legal status
The elements for improvement of the legal status of the AEO are presented on slide 7.
Slide 8. Directions of modernization of the AEO legal status
The analysis of customs legislation in the Union, national legislation and practice in the Member-States of the Union allowed to determine the main directions of improving the AEO legal status in the Union at the present moment:
- Development of a comprehensive AEO program in the territory of the Union;
- Improvement of the conceptual apparatus of the AEO Institute;
- Expansion of the categories of the operators — participants of the AEO programs;
- Expansion of the list of customs benefits for the AEO;
- Categorization of the AEO status;
- Improvement of conditions (requirements) for granting the AEO status, including by means of establishing unified conditions (requirements);
- The development of a single authorization procedure (for the AEO status) by customs authorities of the Member-States of the Union;
- Mutual recognition of the AEO legal status by the customs authorities of Armenia, Belarus, Kazakhstan, Kirgizstan and Russia;
- Creation of a unified information (environment) system of customs cooperation and economic operators within the AEO program.
Slide 9. The AEO issue: Methodological approaches
When carrying out work on modernization of customs legislation the experts of the Commission were exploring the customs practice, international experience, as well as standards for customs, developed by the WCO and other international organizations.
We consider that scientific and methodological apparatus for the AEO including the WCO AEO guidelines need to be updated.
- For example, today there are no recommendations on possible list of requirements and conditions for the AEO status, depending on the type of activity of the AEO (e.g., for the importer, exporter, owner of the bonded warehouse, customs broker).
- Accordingly, there are no recommendations on customs benefits, depending on the type of the AEO activity (for the importer, exporter, owner of the bonded warehouse, customs brokers).
- The materials of the WCO, the European Union contain a general list of criteria for the AEO status, as well as a general list of customs benefits which could be used when creating a national AEO programs. At the same time these lists are not differentiated depending on the type of activity of the economic operator.
- There are no methods of evaluating the effectiveness of receiving the AEO legal status; as well as evaluation methods, performance indicators of the company, which already received the AEO status.
- The scientific and methodological approaches for customs benefits are insufficiently developed. For example, for the countries that are just beginning to develop the AEO institute it is quite difficult to understand what means such customs benefit as «simplification of customs controls». Does it mean the reduction of forms, ways and methods of customs control; and how does it correspond to the risk management system?
- Another issue is «a financial solvency of the AEO». We understand what a «financial solvency» really is, but it is not clear methodologically in the WCO guidelines how «the financial solvency of the AEO» refers to «the financial solvency of the economic operator without AEO status». There are no practical recommendations and methodology for financial solvency in the AEO guidelines.
Slide 10. Arrangements
In 2014 it has been created the Commission’s Working Group on the development of the AEO institute in the Member-States of the Customs Union. The Working group includes representatives of the customs authorities and business community of the Member-States of the Union and is dealing with:
- analysis of the legal framework of the Union and Member-States of the EEU, regulating the AEO Institute;
- study and analysis of international standards and the legal framework related to functioning of the AEO institute;
- monitoring of the functioning of the AEO institute in the Union;
- identification of discrepancies in practice, implementing the AEO institute in the Member-States of the Union;
- developing the proposals for the improvement and modernization of the AEO institute in the Union;
- development of proposals (recommendations) on unification (harmonization) of the rules relating to functioning of the AEO institute and regulated by legislation of the Member-States of the Union;
- preparation of proposals on mutual recognition of AEO status;
- other tasks.
Slide 11. The new Customs Code of the Union: directions of improvement of the AEO legal status
The results of the Working group activity reflected the following innovations in the draft of a new Customs Code of the Union (new Customs code):
- New Customs code introduces procedure for granting, suspension and revocation of the AEO status;
- It is introduced a three-level system for categorizing the AEO, which depends on the customs benefits provided;
- Taking into account the recommendations of the World Customs Organization, the conditions for granting the AEO status are revised. For example, the Code introduces the criteria (indicators) of economic operator’s activities, financial solvency, and safety requirements. The old customs code contains six criteria, and the new one – thirteen;
- The new Customs Code extended the categories of the economic operators, which may get the AEO status. For example, customs carriers, customs brokers, customs warehouses may apply to obtain this status;
- It is extended the list of customs benefits provided to the AEO. The old customs code contains three customs benefits, and in the new one this amount is extended to nine;
- The AEO status is valid on the territory of the Union;
- The possibility of mutual recognition of the AEO status.
Slide 11. Customs benefits for the AEO
Now we come to the most interested question – customs benefits for the AEO. Let us see what we have now and are going to have in the new Customs code.
Taking into consideration the recommended international standards for the AEO customs benefits and based on the positive experience in the Union, the list of customs benefits for the AEO has been increased significantly. A new Customs code introduces 13 customs benefits.
But a particular volume of customs benefits depends on the type of the AEO certificate. The owner of the certificate type № 3 receives all customs benefits. The type № 1 and № 2 get 7 and 6 benefits respectively.
The list of customs benefits defined by the current and new Customs Codes are shown on slide 11.
Old Customs code
- Temporary storage of the goods in the AEO warehouses;
- Release of the goods before lodging the customs declaration;
- Carrying out customs operations related to customs clearance of the goods in the AEO warehouses;
- Other customs benefits.
New Customs code
- The priority order to perform customs operations;*
- To escape from producing guaranty to customs when implying customs procedure of customs transit, customs warehouse or in time of additional inspection; *
- Release of the goods before lodging the Goods declaration;
- Priority participation in pilot projects and experiments;
- Remote release of the goods; *
- Temporary storage of the goods in the AEO warehouses;
- Performance of customs operations and customs control in the AEO warehouses;
- The application of the AEO means of identification; *
- Delivery of the goods to the warehouse of the AEO; *
- Minimization of the customs control.*
* New customs benefits in the New Customs code of the Eurasian Economic Union.
Slide 12. Innovations of the AEO Institute
The current customs legislation of the Union determines the AEO status only for the declarant, i.e. the importer or exporter of the goods.
The new Customs code determines the AOE status for the importers, exporters, customs brokers, carriers, owners of warehouses.
At the same time, according to the new Customs code the AEO status is valid on the territory of the Union.
Slide 13. Financial solvency
The experts of the Working Group on improving of the AEO institute have developed a draft Decision of the Commission which approves the procedure for determining the financial solvency.
In this regard, I would like to note that the procedure for determining the financial solvency of the legal entity applying to be included in the AEO register with the issuance of the certificate of the second or third type provides:
— Indicators of financial solvency of the legal entity applying to be included in the AEO register (hereinafter — the financial solvency indicators);
— Method of calculation of the financial solvency indicators of the legal entity applying to be included in the AEO register;
— The criteria of the financial solvency for the legal entity applying to be included in the AEO register;
— The procedure for calculating the aggregate index of the financial solvency of the authorized economic operator (AEO aggregate indicator).
In our view, the implementation of a consolidated position of the Member-States of the Union on further development of the AEO institute will have positive impact on foreign economic activity of the economic operators, and will reduce the time and resources of the enterprises when performing customs operations, to ensure the use of customs benefits on the whole territory of the Union, as well as to expand the categories of the AEO.